Unbeknown to many non-residents of Canada, effective July 1, 2021, non-residents that provide services to persons that reside in Canada may be required to:
- register for Canada’s Goods and Services Tax and Harmonized Sales Tax (GST/HST), and
- charge and collect GST/HST on services that they provide to Canadian residents that are not registered for GST/HST
Although the primary target of the new rules was electronic supplies made through a “digital platform” and “accommodation platform operators,” the rules apply to most services including investment advisory and portfolio management services.
Source PwC
Latest Posts in "Canada"
- New GST Voluntary Disclosure Guidelines: Major Changes to CRA’s VDP Now in Effect
- Navigating GST/HST on Domestic and International Freight Transportation Services in Canada
- Final 2025 GST/HST Credit Payments Released for Eligible Canadians on October 3
- Ensuring Compliance: Québec’s Uniform Fiscal Documentation and Reporting Requirements
- Navigating Canada’s Complex Sales Tax System: GST, HST, PST, and QST Explained
